Tax Link is a Nexia publication that gives the readers access to the latest updates from across the globe. The articles were sourced from tax professionals across the network, who provide insightful country information
on both national and international developments.

There was a fantastic response to the last article request and I thank you all again for sharing your information with Nexia International and the wider audience. If you would like any further information on the topics in this edition, the contributor’s details are provided for each article and they are happy to give further detail.

Contents:

Australia – Australia’s Implementation of the OECD hybrid mismatch rulesCanada – What do you have to do with individually owned capital property if a Canadian resident passes away?Cyprus – Cyprus modernizes the existing regulatory and tax framework pertaining to Investment FundsFrance – Income tax collecting: Implementation of a withholding tax starting on 1 January 2019Germany – EU-Court declares important German cross border tax provisions to violate EU-lawHungary – Online invoicing system in HungaryIndia – Cryptocurrency – Indian regulatory responsePoland – Poland and cryptocurrenciesSlovakia – The crypto (virtual) currency and taxation of digital platforms in SlovakiaSwitzerland – Switzerland – Revision of taxation at sourceUnited Kingdom – The UK’s ‘Requirement to Correct’ brings significant penaltiesUnited Kingdom – UK VAT consequences of ‘no deal’ BrexitUnited States – US Exporters: The FDII Deduction Is Tax Reform’s Gift to You